What IRS Form 990-N Is For
IRS Form 990-N (2025), the e-Postcard, is the annual filing requirement for small tax-exempt organizations such as charitable, educational, or religious groups with gross receipts typically at or below $50,000. This short online form allows nonprofit organizations to meet federal tax reporting obligations without completing more extended returns like Form 990 or 990-EZ. The purpose of Form 990-N is to confirm that an organization remains active and eligible for its tax-exempt status.
Filing each year helps the IRS maintain accurate public records and ensures that qualifying groups operate well under federal law. Learn more about the Form 990-N requirement for small nonprofits, including what details you must provide and how to file the e-Postcard on time each year.
When You’d Use Form 990-N (2025)
Small tax-exempt organizations must file Form 990-N each tax year when gross receipts are typically $50,000 or less. The e-Postcard filing applies in the following situations:
- The organization provides public safety, scientific, educational, or religious services that qualify for tax exemption.
- The organization receives contributions, donations, or support from donors, businesses, or community partners.
- The organization earns limited income from property, royalties, interest, or other minor earnings during the tax year.
- The IRS system has an active account, address, or contact information for the organization that needs to be kept up to date.
- The organization has little or no expenses, deductions, sales, or pay activity during the year, but is still required to file.
Filing IRS Form 990-N (2025) on time helps maintain the organization’s tax-exempt status and ensures its tax returns remain accurate with the IRS. To see which forms you need and how to fill them out, check the IRS forms page.
Key Rules or Details for 2025
For the 2025 tax year, charities, churches, and other tax-exempt organizations must follow several important IRS rules when completing Form 990-N:
- Filing must be completed electronically through the IRS online portal, as paper submissions are no longer accepted.
- Access to the filing system requires secure sign-in using Login.gov or ID.me credentials.
- An organization’s gross income or receipts must not exceed $50,000 annually to qualify for the e-Postcard.
- The authorized person submitting the form should review all items, work, and financial details for accuracy before submission.
- Universities, children's programs, scientific or literary groups, and similar entities remain eligible if their missions align with exempt purposes.
- Missing three consecutive annual filings leads to an automatic loss of tax-exempt status under federal law.
Note: These rules apply in all states, ensuring that each organization complies with federal income tax and income tax reporting standards.
Step-by-Step (High Level)
- Gather Information: Collect EIN, legal name, mailing address, principal officer, website (if any), tax year, and data showing gross receipts are $50,000 or less.
- Verify Eligibility: Confirm the organization’s activities are related to exempt purposes and that services to individuals or the community fit your mission; if receipts exceed the limit, do not use the e-Postcard.
- Access the IRS System: Sign in with Login.gov or ID.me, confirm contact details, and complete any identity testing steps (such as multi-factor prompts) before proceeding.
- Complete the e-Postcard: Ensure you accurately enter the eight required fields, including the correct tax year, current address, and principal officer. Use plain names for programs and avoid abbreviations that could confuse reviewers.
- Submit Electronically: File through the IRS system or an approved IRS e-file provider. If the session times out, sign back in and recheck entries before resubmitting.
- Save Proof and Update Records: Download or print the confirmation immediately, store it with board records, and align it with any state reporting calendars to ensure you know how to file Form 990-N on time each year.
Common Mistakes and How to Avoid Them
Filing IRS Form 990-N may seem simple, but minor errors can delay processing or risk tax-exempt status. The most common issues include:
- Filing before the tax year ends: Wait until the fiscal year is complete to ensure accurate gross receipts and data.
- Using a mobile device: Always file on a desktop or laptop to avoid entry errors or incomplete submissions.
- Submitting outdated information: Verify that the address, account, and principal officer details match IRS records.
- Assuming no filing is required: Nonprofits with no income or expenses must submit the e-Postcard.
- Missing three consecutive filings: Set calendar reminders or use IRS email notifications to prevent automatic revocation.
These steps ensure accurate, timely filing and keep your organization in good standing with the IRS. If you have questions about your return and want to avoid mistakes, visit our contact page for support
What Happens After You File
After submitting IRS Form 990-N, the IRS typically sends an electronic confirmation within a few days through the online system. Organizations are encouraged to promptly download or print this page and store it with financial and board records. Missing three years in a row will automatically revoke tax-exempt status, even though there are no direct financial penalties for filing late.
If the IRS rejects a filing, promptly review the confirmation message, make any necessary corrections, and resubmit. Depending on their organization type, groups that lose their status must reapply for recognition using Form 1023 or Form 1024. Filers can also verify prior submissions using the IRS Tax-Exempt Organization Search tool. Keeping accurate income and state records helps prevent issues and supports future compliance.
Frequently Asked Questions (FAQs)
What are the gross receipts limits for organizations that must file Form 990-N?
Organizations must file Form 990-N if their gross receipts typically total $50,000 or less. Any amount above this limit requires filing Form 990-EZ or the complete Form 990.
Do tax-exempt organizations have to file Form 990-N every tax year?
All eligible tax-exempt organizations must file annually, with no income or expenses during the tax year.
Which nonprofit organizations qualify to use Form 990-N instead of other tax returns?
Small nonprofit organizations with limited activity and annual receipts under $50,000 can use the e-Postcard. Larger groups must file more extended tax returns, such as Form 990 or 990-EZ.
Are there penalties if exempt organizations forget to file Form 990-N?
There are no financial penalties, but exempt organizations that fail to file for three consecutive years automatically lose their tax-exempt status.
What happens after a tax-exempt group files its Form 990-N?
The IRS sends an electronic confirmation of receipt. Organizations should save this record and verify their listing in the IRS Tax-Exempt Organization Search tool.
